December 31, 2016 2015 $ Current Accounts: Current assets: Cash and cash equivalents Accounts receivable Inventories Prepaid expenses Current liabilities: Accounts payable Income tax payable Accrued liabilities 90,900 $ 18,000 90,000 3,600 24,000 64,200 78,000 1,600 57,900 $ 28,600 56,000 16,700 17,200 15,200 Requirement 1. Prepare Sunapee Software Corp's statement of cash flows using the indirect method to report operating activities include an accompanying schedule of noncash investing and financing activities Start by completing the cash flows from operating activities. Then complete the remaining sections of the statement of cash flows including the schedule of noncash investing and financing activities (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash) Sunapee Software Corp. Statement of Cash Flows (Indirect Method) Year Ended December 31, 2016 Cash flows from operating activities: Choose from any list or enter any number in the input fields and then click Check